Comprehensive Annual Financial Report

Year Ended December 31, 2001

Table of Contents

Introduction Section

• Letter of Transmittal
• GFOA Certificate of Achievement
• Organizational Chart
• List of Elected and Appointed Officials

Financial Section

Independent Auditors' Report

Management's Discussion and Analysis

Basic Financial Statements: Government-wide Financial Statements:

• Statement of Net Assets
• Statement of Activities

Fund Financial Statements:

• Balance Sheet - Governmental Funds
• Reconciliation of Fund Balances on the Balance Sheet for Governmental Funds to Net Assets of Governmental Activities on the Statement of Net Assets
• Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds
• Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities

Statements of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual:

• General Fund
• Mental Health Fund
• Parks and Recreation Fund

Statement of Net Assets - Proprietary Funds

Statement of Revenues, Expenses, and Changes in Fund Net Assets - Proprietary Funds

Statement of Cash Flows - Proprietary Funds

Statement of Fiduciary Net Assets - Fiduciary Funds

Statement of Changes in Fiduciary Net Assets - Fiduciary Funds

Combining Statement of Net Assets - Component Units

Combining Statement of Activities - Component Units

Notes to the Basic Financial Statements

Required Supplementary Information: Employees Retirement System:

• Schedule of Funding Progress
• Schedule of Employer Contributions

Supplementary Information: Combining and Individual Fund Statements and Schedules:

• Nonmajor Governmental Funds
• Combining Balance Sheet - Nonmajor Governmental Funds
• Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Nonmajor Governmental Funds
• Schedules of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Nonmajor Special Revenue Funds
• Internal Service Funds
• Combining Statement of Net Assets - Internal Service Funds
• Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets - Internal Service Funds
• Combining Statement of Cash Flows - Internal Service Funds
• Fiduciary Funds
• Combining Statement of Fiduciary Net Assets - Fiduciary Funds - Pension and Other Employee Benefit Trust Funds
• Combining Statement of Changes in Fiduciary Net Assets - Fiduciary Funds - Pension and Other Employee Benefit Trust Funds
• Combining Statement of Fiduciary Net Assets - Agency Funds
• Combining Statement of Changes in Assets and Liabilities - Agency Funds

Capital Assets Used in the Operation of Governmental Funds:

• Comparative Schedules of Capital Assets by Source
• Sch
edule of Capital Assets by Function and Activity
• Schedule of Changes in Capital Assets by Function and Activity

Statistical Section

Government-wide Information:

• Government-wide Revenues
• Government-wide Expenses by Function

Fund Information:

• General Governmental Revenues by Source
• General Governmental Expenditures by Function
• General Fund Revenues by Source
• General Fund Expenditures by Function

Property Tax Levies and Collections

Tax Collection History (Real and Personal) - Percent of Current Tax Collections to Tax Levy

Delinquent Tax Collection History

Assessed and Estimated Actual Value of Taxable Property

Property Tax Levies - Direct and Overlapping Governments

Property Tax Rates Per $1,000 Equalized Valuation and Tax Levies

Principal Taxpayers

Special Assessment Billings and Collections

Computation of Legal Debt Margin

Ratio of Net General Bonded Debt to Assessed Value and Net Bonded Debt Per Capita

Ratio of Annual Debt Service Expenditures for General Long-Term Debt to Total General Expenditures

Computation of Net Direct and Overlapping Debt

Demographic Information

Real Property Value, Construction and Bank Deposits

Schedule of Insurance

Salaries and Surety Bonds of Principals

Distribution of Income by Bracket

Miscellaneous County Statistics